wir807 - Taxation and Tax Law I (Complete module description)

wir807 - Taxation and Tax Law I (Complete module description)

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Module label Taxation and Tax Law I
Modulkürzel wir807
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Law)
Verwendbarkeit des Moduls
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
  • Master's programme Business Administration: Management and Law (Master) > Basismodule
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - Recht
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule RdW - Recht
Zuständige Personen
  • Dittmer, Jochen (module responsibility)
Prerequisites
Skills to be acquired in this module
The aim of the course is to provide students with a deep and thorough knowledge regarding

• Tax accounting law and
• Taxation procedures.
Module contents
The course provides a deep insight into
Tax accounting law
• Basics of tax accounting law
• Principal values (cost of purchase/cost of manufacture, going concern value, fair market value)
• Depreciation, subsidy regulations
• Transfer of hidden reserves
• Leasing
• Provisions
Taxation procedures
• Overview about general fiscal law (AO) and tax court code (FGO)
• Tax determination and taxing procedures
• Types of taxing
• Deadlines and extent of balances and tax assessments corrections
• Interest yield
Literaturempfehlungen
• Falterbaum, Hermann (aktuelle Fassung): Buchführung und Bilanz
• Rose, Gerd & Watrin, Christoph (aktuelle Fassung): Abgabenordnung; mit Finanzgerichtsordnung
It is worth mentioning, that due to the fast-changing tax law, further recommendations regarding the literature cannot be made yet, but are rather given during the course. Required are:
• A collection of the most important tax laws (e.g. NWB-publisher) in current form
• A loose-leaf collection of the tax regulations (e.g. Beck-publisher)
Links
http://www.fiwi-bbl.uni-oldenburg.de/
Language of instruction German
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Type of module je nach Studiengang Pflicht oder Wahlpflicht
Module level ---
Examination Prüfungszeiten Type of examination
Final exam of module
end of term
written exam
Form of instruction Lecture
SWS 4
Frequency
Workload Präsenzzeit 56 h